Exhibit 23

                       CONSENT OF INDEPENDENT ACCOUNTANTS

      We hereby consent to the incorporation by reference in the Registration
Statement of Cott Corporation on Form S-8 of our report dated January 28, 2004
relating to the consolidated financial statements of Cott Corporation, which
appears in Cott Corporation's Annual Report on Form 10-K for the year ended
January 3, 2004. We also consent to the incorporation by reference in this
Registration Statement of our report dated January 28, 2004 relating to the
consolidated financial statement schedules, which appears in the Annual Report
on Form 10-K for the year ended January 3, 2004.

/s/  PricewaterhouseCoopers LLP

Chartered Accountants
Toronto, Ontario, CANADA
February 24, 2005